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53 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023★ strong match
    …such an argument in Procter & Gamble Co. v. Commissioner , 95 T.C. 324, 341 (1990), aff’d, 961 F.2d 1255, 1259- 1260 (6th Cir. 1992). 147 HH. Procter & Gamble Co. v. Commissioner , 95 T.C. 323 (1990) (a case involving tax years ending June 30, 1978, and June 30, 1979), aff’d , 961 F.2d 1255 (6th Cir. 1992); and Exxon C…
  2. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    ll other agreements between the parties. The parties stipulate that neither of them has made any representations with respect to the subiect matter of this Agreement or any representations * * * except such representations as are specifically set forth herein and each of the parties hereto acknowledges that he or they …
  3. T.C. Memo. 2024-6 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJan 17, 2024related by meaning
    Title 26 U.S.C. (Code) , in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure . Served 01/17/24 2 [* 2 ] deficiencies under section 4973 in th e aggregate amount of $8,476,705 . The notices also determined additions to tax under section 6651(a)(1) and (2) and accurac…
  4. 150 T.C. No. 7 — Celia Mazzei v. Commissioner
    IRCCourt RulingsMar 5, 2018related by meaning
    of petitioners' transactions. 3¹Purchase and entrance into all contracts were each conditioned on the other, and so we treat this as one step. - 37 - As illustrated above, it is true that sections 921-927 allowed a limited safe harbor from section 482 for the second part of petitioners' transactions--the commission pa…
  5. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
  6. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    …_(slip op. at 23) (Aug. 2, 2012); Campbell v. Commissioner, 134 T.C. 20, 28 (2010), aff'd, 658 F.3d 1255 (11th Cir. 2011); Nicholas v. Commissioner, 70 T.C. 1057, 1064 (1978); sec. 1.6001-1(a), Income Tax Regs. Section 446(b) lets the Commissioner reconstruct a taxpayer's income using any method that in the Commissione…
  7. 112 T.C. No. 6 — Gideon L. & Corazon P. Medina v. Commissioner
    IRCCourt RulingsFeb 22, 1999related by meaning
    lating to petitioners' loan, 10.5 percent is the fair market interest rate. V. Addition to Tax Each disqualified person liable for section 4975 excise taxes with respect to a prohibited transaction is required to file Form 5330 for each taxable year, or portion thereof, in the taxable period. Sec. 6011; sec. 54.6011-1(…
  8. T.C. Memo. 2011-104 — Patricia Louise Hyde v. Commissioner
    IRCCourt RulingsMay 19, 2011
    …urt and the Eighth Circuit have consistently rejected. See, e.g., United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993); Newman v. Schiff, 778 F.2d 460, 467 (8th Cir. 1985); Michael v. Commissioner, T.C. Memo. 2003-26. First, petitioner argues that the notice of deficiency upon which this case is based is invali…
  9. T.C. Memo. 2025-60 — Albert Mark Fonda v. Commissioner
    IRCCourt RulingsJun 23, 2025
    …v. 7 [* 7 ] Commissioner, 82 T.C. 403, 406 – 07 (1984)); see also United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993) (“[W]e have held that wages are within the definition of income under the Internal Revenue Code . . . and are subject to taxation.”); Coleman v. Commissioner, 791 F.2d 68, 70– 71 (7th Cir. 1986…
  10. 81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    the Department proposed to restrict relief to IRA fiduciaries with discretionary authority or control over the management of the IRA's assets ( i.e., investment managers) and to impose the exemption's protective conditions on investment management fiduciaries when they engage in transactions with IRAs. Finally, the De…
  11. T.C. Memo. 2023-95 — Reynold Harvey v. Commissioner
    IRCCourt RulingsJul 25, 2023
    …g Abrams v. Commissioner, 82 T.C. 403, 406 – 07 (1984)); see also United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993) ( “ [W]e have held that wages are within the definition of income under the Internal Revenue Code . . . and are subject to taxation. ” ); Coleman v. Commissioner ,
  12. T.C. Memo. 2022-69 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsJul 6, 2022related by meaning
    s are to the Tax Court Rules of Practice and Procedure. Served 07/06/22 2 [* 2 ] under section 4973, plus associated additions to tax and penalties. 2 Currently before the Court is petitioner’s Motion for Summary Jud gment under Rule 121. Petitioner contends that the IRS “is precluded as a matter of law from asserting …
  13. 147 T.C. No. 14 — Pizza Pro Equipment Leasing, Inc. v. Commissioner
    IRCCourt RulingsNov 17, 2016related by meaning
    etitioner neglected to apply the correct method to reduce the maximum benefits under section 415(b)(2)(C) for a retirement age before age 62 under its plan, where the plan did not provide for forfeiture of the participant's benefits at death. By virtue of this error, portions of petitioner's contributions to the plan d…
  14. T.C. Memo. 2004-130 — Ralf Zacky v. Commissioner
    IRCCourt RulingsMay 27, 2004★ strong match
    …own account”. Cf. Greenlee v. Commissioner , T.C. Memo. 1996-378; Gilliam v. Edwards , 492 F. Supp. 1255, 1263 (D.N.J. 1980). Petitioner aims to avoid an application of section 4975(a) by advancing his five assertions set forth above. Petitioner’s reliance on these assertions is misplaced. First, petitioner asserts inc…
  15. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984related by meaning
    cated, and all Rule references are to the Tax Court Rules of Practice and Procedure. See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…
  16. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    the text of TEFRA section 252. See Gunther v. Commissioner, 92 T.C. 39, 56-57, 60, 64-65 (1989); Pallottini v. Commissioner, 90 T.C. 498, 503 (1988). If we may paraphrase the conclusion and direction of the Supreme Court in Aaron v. SEC, 446 U.S. 680, 700 (1980), “It seems clear, therefore, that the legislative histor…
  17. 75 FR 37188 — Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
    IRCFinal Rules (FR)Jun 28, 2010
    …here were no express preemption provisions in chapter 100 of the Code. Back to Citation 3.  Section 1255 of the Affordable Care Act. See also section 10103(e)-(f) of the Affordable Care Act. Back to Citation 4.  HIPAA is the Health Insurance Portability and Accountability Act of 1996 (Pub. L. 104-191). Back to Citation…
  18. 80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    ter . Description of the Proposed Revocation of PTE 75-1, Part I(b) and (c), and II(2), and Proposed Amendment to and Restatement of PTE 75-1, Part II Lastly, the Department proposes to revoke Part I(b) and I(c) of PTE 75-1, and Part II(2) of PTE 75-1. Part I(b) of PTE 75-1 provides relief from ERISA section 406 and th…
  19. 102 T.C. 499; 102 T.C. No. 17 — Janpol v. Commissioner
    IRCCourt RulingsMar 28, 1994related by meaning
    SUPPLEMENTAL OPINION COHEN, Judge-. In Janpol v. Commissioner, 101 T.C. 518 (1993), we held that petitioners were liable for section 4975(a) excise taxes on prohibited transactions. We incorporate and rely on the findings of fact set forth in that opinion. Briefly, we held that petitioners’ loans to the Imported Motors…
  20. T.C. Memo. 2013-245 — Terry L. & Sheila K. Ellis v. Commissioner
    IRCCourt RulingsOct 29, 2013related by meaning
    ed CST, an entity owned by his IRA, to enter into a lease agreement with CDJ, an entity owned by both petitioners and their children in tax year 2006. The notice of deficiency also reflected respondent's determination that, for the year in which the prohibited transaction occurred petitioners are liable for the additio…